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<url><loc>https://stock.noler.com/us/stock/spire-corp/preferred-stock-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/preferred-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/prepaid-expense-and-other-assets-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/pretax-income-minority-interest-and-income-loss-from-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/proceeds-from-divestiture-of-businesses</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/proceeds-from-interest-received</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/proceeds-from-notes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/proceeds-from-repayments-of-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/proceeds-from-sale-of-available-for-sale-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/proceeds-from-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/product-warranty-accrual</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/product-warranty-accrual-classified-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/product-warranty-accrual-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/product-warranty-accrual-preexisting-increase-decrease</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/profit-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/property-plant-and-equipment-additions</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/property-plant-and-equipment-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/provision-for-doubtful-accounts</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/public-float</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/purchase-obligations-balance-on-first-anniversary</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/purchase-obligations-balance-sheet-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/repayments-of-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/repayments-of-long-term-capital-lease-obligations</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/repayments-of-notes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/research-and-development</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/restricted-cash-and-cash-equivalents-at-carrying-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/restricted-cash-and-cash-equivalents-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/retained-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sales-revenue-goods-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sales-revenue-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sales-revenue-services-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-comment-letters-corresp</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-comment-letters-upload</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-10-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-10-q</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-10ksb</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-10ksb40</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-10qsb</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-11-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-25-nse</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-8-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-ars</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-ct-order</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-def-14a</loc></url>
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<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-pre-14a</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-revoked</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-s-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sec-filings-sd</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/secondary-offerings-form-424b3</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/secondary-offerings-form-effect</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/secondary-offerings-form-rw</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/secondary-offerings-form-s-3</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/secondary-offerings-form-s-8</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/sga-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/shareholders-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/shares-issued-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-award-options-exercises-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-award-options-forfeitures-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-award-options-grants-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-based-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-compensation-allocation-of-recognized-period-costs-capitalized-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-compensation-unrecognized-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-issued-new-shares-sold</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-issued-shares-issued-value-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-options-exercises-in-period-total-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-options-grants-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-options-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-options-vested-and-expected-to-vest-exercisable-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stock-options-vested-and-expected-to-vest-outstanding-aggregate-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/stockholders-equity-including-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/tax-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/tax-reconciliation-disposition-of-business</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/tax-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/tax-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/total-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/total-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/total-liabilities-and-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/valuation-allowance-deferred-tax-asset-change-in-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/spire-corp/weighted-average-number-of-share-outstanding-basic-and-diluted</loc></url>
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